PR
Puerto Rico tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
US citizens must spend 183+ days in PR to qualify as bona fide residents for Act 60 tax incentives.
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